Regulatory Assets and Liabilities (Tables)

9 Months Ended

Jun. 30, 2020

Regulatory Assets and Liabilities [Abstract]

Schedule of Regulatory Assets

Regulatory assets included in the Company’s condensed consolidated balance sheets are as follows: 

	June 30, 2020		September 30, 2019
Assets:
Current Assets:
Regulatory assets:
WNA	$	1,883,099	$	569,558
ESAC assets	180,809		265,392
Accrued pension and postretirement medical	150,667		602,674
Other deferred expenses	84,315		84,315
Total current	2,298,890		1,521,939
Utility Property:
In service:
Other	11,945		11,945
Construction work in progress:
AFUDC	272,108		—
Other Assets:
Regulatory assets:
Premium on early retirement of debt	1,627,167		1,712,808
Accrued pension and postretirement medical	9,414,695		9,414,695
ESAC assets	326,274		756,803
Other deferred expenses	236,006		294,547
Total non-current	11,604,142		12,178,853
Total regulatory assets	$	14,187,085	$	13,712,737

Schedule of Regulatory Liabilities

Regulatory liabilities included in the Company’s condensed consolidated balance sheets are as follows: 

	June 30, 2020		September 30, 2019
Liabilities and Stockholders' Equity:
Current Liabilities:
Regulatory liabilities:
Over-recovery of gas costs	$	264,383	$	161,837
Over-recovery of SAVE Plan revenues	197,195		574,181
Rate refund	—		3,827,588
Excess deferred income taxes	205,353		205,353
Other deferred liabilities	150,506		108,644
Total current	817,437		4,877,603
Deferred Credits and Other Liabilities:
Asset retirement obligations	7,038,745		6,788,683
Regulatory cost of retirement obligations	12,563,824		11,892,352
Regulatory Liabilities:
Excess deferred income taxes	10,748,044		10,934,434
Total non-current	30,350,613		29,615,469
Total regulatory liabilities	$	31,168,050	$	34,493,072